Concepedia

Charitable Deduction

Charitable Deduction is a tax provision within the estate taxation framework that allows a reduction in the taxable value of an estate by the amount transferred to qualified charitable organizations, distinguishing it from other deductions by its exclusive allowance for philanthropic bequests.

232

Publications

14.1K

Citations

297

Authors

179

Institutions

Publications per year

2017–2026

25

Variants

Charitable Bequest DeductionCharitable Deductions

Parents

Children

Publications

232

An Introduction to the TAXSIM Model

Daniel Feenberg, Elisabeth Coutts · Journal of Policy Analysis and Management · 1993 · 1K citations · Full text

, , +13

Why Do Corporations Give to Charity?

Peter Navarro · The Journal of Business · 1988 · 559 citations

, , +17

An Accurate Measurement of the Crowd-out Effect, Income Effect, and Price Effect for Charitable Contributions

Bruce R. Kingma · Journal of Political Economy · 1989 · 409 citations

, , +16

Charitable Giving, Income, and Taxes: An Analysis of Panel Data

Gerald Auten, Holger Sieg, Charles T. Clotfelter · American Economic Review · 2002 · 387 citations

, , +15

Rebate versus matching: does how we subsidize charitable contributions matter?

Catherine C. Eckel, Philip J. Grossman · Journal of Public Economics · 2003 · 385 citations

, , +14

1–5 of 232

Authors

297

  1. PJ
    Philip J. Grossman

    Monash University, Australia

    8 publications · 663 citations

    8

    h-index

  2. RJ
    Robert J. Yetman

    University of California, Davis, United States

    8 publications · 425 citations

    8

    h-index

  3. CT
    Charles T. Clotfelter

    Duke University, United States

    7 publications · 1.1K citations

    7

    h-index

  4. MF
    Martin Feldstein

    Harvard University, United States

    7 publications · 788 citations

    7

    h-index

  5. CC
    Catherine C. Eckel

    Texas A&M University, United States

    7 publications · 635 citations

    7

    h-index

1–5 of 297

Institutions

179

  1. National Bureau of Economic Research

    Cambridge, United States

    8 h-index

    13 publications

    3.4K citations

  2. Texas A&M University

    College Station, United States

    7 h-index

    10 publications

    284 citations

  3. Monash University

    Melbourne, Australia

    6 h-index

    6 publications

    256 citations

  4. University of California, Davis

    Davis, United States

    5 h-index

    9 publications

    501 citations

  5. St. Cloud State University

    Saint Cloud, United States

    5 h-index

    6 publications

    612 citations

  6. United States Department of the Treasury

    Washington, United States

    5 h-index

    6 publications

    741 citations

  7. University at Albany, State University of New York

    Albany, United States

    5 h-index

    5 publications

    138 citations

  8. Indiana University Bloomington

    Bloomington, United States

    4 h-index

    5 publications

    229 citations

1–8 of 179

Venues

  1. National Tax Journal

    NTJ · 27 publications · 1.5K citations

    22

    h-index

  2. SSRN Electronic Journal

    Repository · 19 publications · 569 citations

    14

    h-index

  3. Journal of Public Economics

    14 publications · 1.7K citations

    13

    h-index

  4. Nonprofit and Voluntary Sector Quarterly

    NVSQ · 10 publications · 473 citations

    10

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 7 publications · 224 citations

    7

    h-index

1–5